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A query was raised regarding which transfer value to apply for Personal Income Tax (IRPF) purposes when a property is sold at a price below market value. The Directorate General for Taxes (DGT) ruled that if the actual amount is lower than the normal market value, the latter shall prevail.
Question posed In the event of an onerous transfer of a dwelling, what is the transfer value to be taken into account for the purpose of calculating the capital gain or loss derived therefrom in Personal Income Tax, when a price lower than its market value has been agreed with the acquirer.
The transfer value is the actual amount for which the disposal is carried out, deducting the expenses and taxes paid by the transferor. However, if the amount actually paid is lower than the normal market value, the latter shall prevail for the calculation of the capital gain or loss.
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